North Carolina General Statutes Chapter 105 Taxation

Article -

Article 1 - Inheritance Tax.

Article 1A - Estate Taxes.

Article 2 - Privilege Taxes.

Article 2A - Tobacco Products Tax.

Article 2B - Soft Drink Tax.

Article 2C - Alcoholic Beverage License and Excise Taxes.

Article 2D - Unauthorized Substances Taxes.

Article 3 - Franchise Tax.

Article 3A - Tax Incentives For New And Expanding Businesses.

Article 3B - Business And Energy Tax Credits.

Article 3C - Tax Incentives For Recycling Facilities.

Article 3D - Historic Rehabilitation Tax Credits.

Article 3E - Low-Income Housing Tax Credits.

Article 3F - Research and Development.

Article 3G - Tax Incentives for Major Computer Manufacturing Facilities.

Article 3H - Mill Rehabilitation Tax Credit.

Article 3I -

Article 3J - Tax Credits for Growing Businesses.

Article 3K - Tax Incentives for Railroad Intermodal Facilities.

Article 4 - Income Tax.

Article 4A - Withholding; Estimated Income Tax for Individuals.

Article 4B - Filing of Declarations of Estimated Income Tax and Installment Payments of Estimated Income Tax by Corporations.

Article 4C - Filing of Declarations of Estimated Income Tax and Installment Payments of Estimated Income Tax by Corporations.

Article 5 - Sales and Use Tax.

Article 5A - North Carolina Highway Use Tax.

Article 5B - Scrap Tire Disposal Tax.

Article 5C - White Goods Disposal Tax.

Article 5D - Dry-Cleaning Solvent Tax.

Article 5E - Piped Natural Gas Tax.

Article 5F - Certain Machinery and Equipment.

Article 5G - Solid Waste Disposal Tax.

Article 5H - 911 Service Charge for Prepaid Wireless Telecommunications Service.

Article 6 - Gift Taxes.

Article 7 - Schedule H. Intangible Personal Property.

Article 8 - Schedule I. Compensating Use Tax.

Article 8A - Gross Earnings Taxes on Freight Line Companies in Lieu of Ad Valorem Taxes.

Article 8B - Taxes Upon Insurance Companies.

Article 8C - Schedule I-C. Excise Tax on Banks.

Article 8D - Taxation of Savings and Loan Associations.

Article 8E - Excise Tax on Conveyances.

Article 9 - General Administration; Penalties and Remedies.

Article 10 - Liability for Failure to Levy Taxes.

Article 11 - Short Title, Purpose, and Definitions.

Article 12 - Property Subject to Taxation.

Article 12A - Taxation of Lessees and Users of Tax-Exempt Cropland or Forestland.

Article 13 - Standards for Appraisal and Assessment.

Article 14 - Time for Listing and Appraising Property for Taxation.

Article 15 - Duties of Department and Property Tax Commission as to Assessments.

Article 16 - County Listing, Appraisal, and Assessing Officials.

Article 17 - Administration of Listing.

Article 18 - Reports in Aid of Listing.

Article 19 - Administration of Real and Personal Property Appraisal.

Article 20 - Approval, Preparation, and Disposition of Records.

Article 21 - Review and Appeals of Listings and Valuations.

Article 22 - Listing, Appraising, and Assessing by Cities and Towns.

Article 22A - Motor Vehicles.

Article 23 - Public Service Companies.

Article 24 - Review and Enforcement of Orders.

Article 25 - Levy of Taxes and Presumption of Notice.

Article 26 - Collection and Foreclosure of Taxes.

Article 27 - Refunds and Remedies.

Article 28 - Special Duties to Pay Taxes.

Article 29 - Validations.

Article 30 - General Provisions.

Article 31 - Rights of Parties Adjusted.

Article 32 - Tax Liens.

Article 33 - Time and Manner of Collection.

Article 33A - Agreements with United States or Other States.

Article 34 - Tax Sales.

Article 35 - Sheriff's Settlement of Taxes.

Article 35A - Listing of Automobiles in Certain Counties.

Article 36 - Gasoline Tax.

Article 36A - Special Fuels Tax.

Article 36B - Tax on Carriers Using Fuel Purchased Outside State.

Article 36C - Gasoline, Diesel, and Blends.

Article 36D - Alternative Fuel.

Article 37 - Tax Research.

Article 38 - Equitable Distribution between Local Governments.

Article 39 - First One-Cent (1) Local Government Sales and Use Tax.

Article 40 - First One-Half Cent (1/2) Local Government Sales and Use Tax.

Article 41 - Alternative Local Government Sales and Use Taxes.

Article 42 - Second One-Half Cent (1/2) Local Government Sales and Use Tax.

Article 43 - Local Government Sales and Use Taxes for Public Transportation.

Article 44 - Local Government Hold Harmless Provisions.

Article 46 - One-Quarter Cent (1/4) County Sales and Use Tax.

Article 50 - Regional Transit Authority Vehicle Rental Tax.

Article 51 - Regional Transit Authority Registration Tax.

Article 52 - County Vehicle Registration Tax.

Article 60 - Land Transfer Tax.

Last modified: March 23, 2014